[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-higienistka-playbook":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"higienistka-playbook","Dental hygienist on JDG: PKD code, 14% ryczałt and VAT in 2026","Dental hygienist running their own JDG in 2026: PKD code 86.99.D, 14% ryczałt for medical services, VAT exemption under Article 43, ZUS and cash register.","\u003Cp>A dental hygienist can provide services on their own account as a sole proprietorship (JDG) — most often under B2B agreements with practices and clinics. In 2026 the typical setup looks like this: PKD 2025 code 86.99.D, ryczałt (lump-sum tax on recorded revenue) at 14% for medical services, and a VAT exemption based on the nature of the services rather than on a turnover limit. Below we break down these three decisions and point out where the most common mistakes occur.\u003C\u002Fp>\n\u003Ch2>Professional qualifications before the CEIDG entry\u003C\u002Fh2>\n\u003Cp>The Act on certain medical professions lists the dental hygienist among regulated medical professions. The scope covers prevention and promotion of oral health, as well as participation in treatment carried out by a dentist. One condition for practising the profession is entry in the Central Register of Persons Authorised to Practise a Medical Profession — it is worth having it before signing the first contract with a practice, as counterparties increasingly ask for proof of qualifications.\u003C\u002Fp>\n\u003Cp>The business registration itself takes place in CEIDG (Central Register and Information on Economic Activity) and is no different from registering any other service provider. The differences only appear in the choice of code, tax rate and basis for the VAT exemption. If the plan is to see patients at your own practice (not only to work at counterparties' premises), additional requirements apply for medical activity and the premises — a separate step that needs to be prepared before opening.\u003C\u002Fp>\n\u003Ch2>PKD 2025 code: 86.99.D and supplementary codes\u003C\u002Fh2>\n\u003Cp>Since 2025 the PKD 2025 classification has applied. The right subclass for a hygienist is \u003Cstrong>86.99.D\u003C\u002Fstrong>, i.e. other human health activities performed by medical professionals other than doctors. The official explanations to this subclass expressly include auxiliary dental activities, including the work of hygienists, with the proviso that they may act independently while a dentist periodically supervises their work. The same subclass does not include medical and dental practice — these fall under group 86.2.\u003C\u002Fp>\n\u003Cp>Additional codes only make sense when other revenue actually appears, for example:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>\u003Cstrong>85.59.B\u003C\u002Fstrong> — when courses and training are run, for example for assistants or for other hygienists;\u003C\u002Fli>\n\u003Cli>a code from section 47 — when toothbrushes, irrigators or toothpaste are sold directly to patients.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>One distinction is worth remembering: PKD describes the activity in the register, while the ryczałt rate is set by the PKWiU 2015 service classification referred to in the Act on lump-sum income tax. We cover how to choose codes in our guide on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fpkd-codes-how-to-choose\">how to choose a PKD code\u003C\u002Fa>.\u003C\u002Fp>\n\u003Ch2>14% ryczałt — for which revenue\u003C\u002Fh2>\n\u003Cp>Article 12(1)(2a) of the Act on lump-sum income tax provides a 14% rate for health-care services (PKWiU section 86). Scaling, air-polishing, fluoridation, sealing or oral-hygiene instruction at the practice fall within this group, so revenue from contracts with clinics is taxed at that rate.\u003C\u002Fp>\n\u003Cp>Non-medical revenue is a different story. Training services (PKWiU section 85) are taxed at 8.5%. To apply two rates, the revenue records must allow each amount to be assigned to the correct rate. If they do not, revenue is settled at 8.5%, and revenue for which a higher rate is set — at that higher rate.\u003C\u002Fp>\n\u003Ch3>A worked example\u003C\u002Fh3>\n\u003Cp>A hygienist works with two clinics and in 2026 will invoice PLN 9,500 per month for treatments and PLN 1,000 for one staff training. The monthly ryczałt (before deducting half of the health contribution paid) is PLN 9,500 × 14% = PLN 1,330 plus PLN 1,000 × 8.5% = PLN 85, giving PLN 1,415 in total. Annual revenue of about PLN 126,000 places her in the middle health-contribution bracket.\u003C\u002Fp>\n\u003Cp>Ryczałt usually pays off when costs are low — the chair rent or the materials are often covered by the practice. If the hygienist buys equipment and materials herself, it is worth comparing ryczałt with the flat tax (podatek liniowy); the rules for all rates are set out in our \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-ryczalt-and-its-rates\">article on ryczałt\u003C\u002Fa>.\u003C\u002Fp>\n\u003Ch2>ZUS contributions and the health contribution in 2026\u003C\u002Fh2>\n\u003Cp>Under ryczałt the health contribution depends on annual revenue. In 2026 it is PLN 498.35 a month for revenue up to PLN 60,000, PLN 830.58 for revenue of PLN 60,000 to PLN 300,000, and PLN 1,495.04 above PLN 300,000. Social-security contributions are set regardless of the form of taxation:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>for the first 6 months you can use the start-up relief (ulga na start) and pay only the health contribution;\u003C\u002Fli>\n\u003Cli>for the next 24 calendar months you qualify for the preferential base — PLN 1,441.80 in 2026 (30% of the minimum wage);\u003C\u002Fli>\n\u003Cli>after that period the full base applies, in 2026 at least PLN 5,652, which gives PLN 1,926.76 of social-security contributions per month (excluding health).\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>The start-up relief is not available if another business has been run in the past 60 months or if the services are provided to a former employer within the scope of earlier duties under employment — a frequent situation when a hygienist moves from employment at a clinic to a contract with the same clinic.\u003C\u002Fp>\n\u003Ch2>VAT: exemption based on the type of services\u003C\u002Fh2>\n\u003Cp>Medical-care services provided within medical professions referred to in the Act on medical activity benefit from a VAT exemption — the relevant provision is point 19(c) in Article 43(1) of the VAT Act. This exemption follows from the nature of the service, so it works regardless of turnover and regardless of whether the invoice goes to a clinic or a patient. The invoice should state this legal basis.\u003C\u002Fp>\n\u003Cp>Alongside it, in the same paragraph, is point 18a, which concerns medical-care services provided to healthcare entities on the premises of their healthcare facilities. For a hygienist who personally performs treatments as a medical professional, the natural basis is point 19(c) — it is worth choosing one basis, checking it with an accountant and applying it consistently on all invoices.\u003C\u002Fp>\n\u003Cp>Two things are worth keeping in mind:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>revenue covered by exemptions under Article 43(1) does not count towards the turnover-based VAT exemption limit, which in 2026 is PLN 240,000;\u003C\u002Fli>\n\u003Cli>non-medical services (commercial training, cosmetics sales, marketing advice for the practice) are subject to the general rules — they can use the turnover-based exemption up to the limit, and once it is exceeded you must register as an active VAT taxpayer.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Ch2>Cash register\u003C\u002Fh2>\n\u003Cp>The requirement to record sales on a cash register from the first sale applies to medical-care services provided by doctors and dentists. A hygienist is not part of that group, so the general exemptions from the regulation in force until the end of 2027 apply:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>when selling exclusively to businesses (clinics, practices) a cash register is not needed;\u003C\u002Fli>\n\u003Cli>for services to private patients the exemption works up to PLN 20,000 of sales per year;\u003C\u002Fli>\n\u003Cli>regardless of this limit, services to private individuals do not need to be recorded if the full payment is received to a bank account and the records and payment evidence clearly show which service it related to.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Ch2>A start-up plan — step by step\u003C\u002Fh2>\n\u003Col>\n\u003Cli>Check your entry in the Central Register of Persons Authorised to Practise a Medical Profession.\u003C\u002Fli>\n\u003Cli>Register in CEIDG with 86.99.D as the main code and any supplementary codes.\u003C\u002Fli>\n\u003Cli>Choose the form of taxation in the CEIDG application or at the tax office — under ryczałt assign the 14% rate to treatments.\u003C\u002Fli>\n\u003Cli>Notify ZUS with your choice of start-up relief or preferential base.\u003C\u002Fli>\n\u003Cli>Prepare an invoice template with a note on the basis of exemption — point 19(c) in Article 43(1) of the VAT Act.\u003C\u002Fli>\n\u003Cli>Agree a contract with the practice that sets out the scope of services, liability and settlement rules — not a staff rota.\u003C\u002Fli>\n\u003C\u002Fol>\n\u003Ch2>How Good Balance can help\u003C\u002Fh2>\n\u003Cp>We help people practising medical professions through the business registration, the choice of PKD codes and the form of taxation, and we set up ZUS filings and VAT-exempt invoices. The details are on our service page: \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fprivate-entrepreneurship\">registration and support for sole proprietorships\u003C\u002Fa>. If the business combines medical and non-medical revenue, we prepare records split by rate.\u003C\u002Fp>","2026-10-09"]